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  ALI-ABA Estate Planning Course Materials Journal
  Volume 14, Number 4, August 2008
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  • Human Issues In Estate Planning For The Family Business Owner
        Lauren J. Wolven and Susan T. Bart
        p.5                                                                                          +cite        
        Because the tax issues of business succession planning are so involved and require careful attention, it is easy to forget that the human issues are often the ones that stump our clients and create planning difficulties.
  • The New Rubric Of Risk: Unfair Trade Practices
        Mark E. Swirbalus
        p.21                                                                                        +cite        
        A practice will be declared unfair under the FTC Act (and thus under most mini-FTC Acts) if the practice either violates some other statute or common law, or comes close to doing so, and causes substantial "unjustified" injury. Historically, trustees have not been subject to such liability. But is all that about to change?
  • Split Dollar Insurance And Premium Financing Planning (Part 2)
        Donald O. Jansen
        p.31                                                                                        +cite        
        In recent years, split dollar arrangements have been used in a wealth transfer context; the insurance policy is owned by an irrevocable life insurance trust (under the loan regime) or the death benefit is owned by the trust (under the economic benefit regime). For wealth transfer purposes, the premium payer may be the employer, a closely held family company, or even the insured or a family member of the insured.